4.16 (LO 4, 5) Job order costing Jestus Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Jestus uses a job order costing system. During the month of June, Jestus worked on orders for three churches: Faith Church, Grace Church, and Hope Church. Production on the Faith and Grace orders began in May, and the Faith job was completed in June. Production on the Hope order began in June and was incomplete at the end of the month. Jestus applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $875,000, along with 25,000 machine hours. Additional cost information related to the three orders is as follows:

	Faith	Grace	Hope
Beginning balance, June 1	$4,500	$2,600
Direct materials, June	$8,400	$6,300	$3,800
Direct labor, June	$13,600	$6,800	$5,700
Manufacturing OH, June	?	?	?
Machine hours, June	2,200	1,000	1,650

Required

1. What is Jestuss predetermined overhead rate?
2. How much manufacturing overhead should Jestus apply to each job for June?
3. What is the balance in Jestuss Work in Process Inventory account at the end of June?